A. Operator responsible for collections. The operator shall be responsible for the collection of the tax from the occupant and shall be liable to the City for the tax which shall be held in trust by the operator until paid to the City or the Oklahoma Tax Commission pursuant to an agreement to collect municipal lodging taxes as set forth in Title 68, Oklahoma Statutes, as amended, Section 2701 et. seq. of the Oklahoma Sales Tax Code. The operator shall join the City as a party to any action brought by the operator to enforce collection of the tax.
B. Records to be kept. Every operator shall keep records of every occupancy and of all rent paid, charged, or due thereon and of the tax payable thereon in such form as the City Administrator or Oklahoma Tax Commission may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the City Administrator, or a duly authorized agent or employee of the City or the Oklahoma Tax Commission, and shall be preserved for a period of three years.
C. Returns.
1. In the event of collection of the Tax levied pursuant to this chapter by the Oklahoma Tax Commission, each operator shall file with the City Administrator a copy of their completed Oklahoma State Sales Tax Form within twenty (20) days after the end of each month following the effective date of this chapter.
2. In the event of collection of the Tax levied pursuant to this chapter by the City, every operator shall file with the City Administrator a return as prescribed by the City and shall contain such information as may be deemed necessary and proper for the administration of this chapter, of any occupancy and of rents, and of the taxes payable thereon for the period ending on the last day of each month following the effective date of this chapter. Such return shall be filed within the first twenty (20) days after the end of each such month. The City Administrator may require amended returns to be filed within ten (10) days after notice and to contain the information specified in the notice.
D. Payment of tax. The payment of the tax levied pursuant to this chapter shall be due prior to the twentieth (20th) day following the month during which the charge for the occupancy of a Hotel is incurred by the occupant, or at such times as returns may be submitted to the Oklahoma Tax Commission in accordance with the Oklahoma Sales Tax Code. At the time of filing a return of occupancy and of rents, each operator shall pay to the City treasurer or the Oklahoma Tax Commission (in the manner and form prescribed for payment of the municipal lodging tax under the laws of the State of Oklahoma) the taxes imposed by this chapter upon the rents included in such return. All taxes not paid with a timely return shall be delinquent. All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the City treasurer or Oklahoma Tax Commission on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.
E. Deduction for Record Keeping. For so long as the operator maintains compliance with the collection and remittance of the Tax due hereunder, the Operator shall be allowed a deduction in accordance with the provisions of Title 68, Oklahoma Statutes, as amended, Section 1367.1, as compensation for the keeping and maintaining of sales tax records, filing reports and remitting the tax when due.
F. Delinquent taxes. All taxes not paid within twenty (20) calendar days following the last day of the period for the collection of the tax levied by this chapter shall be delinquent.
G. Interest and penalties on unpaid taxes. If any tax levied by this chapter becomes delinquent, the person responsible for and liable for remittance of such tax shall pay penalties on such unpaid tax at the rates and charges as established in Title 68, Oklahoma Statutes, as amended, Section 217. (Ord. 370, 2-6-2023)